New York County Property Tax Guide 2026

New York has one of the most complex property tax systems in the nation, with dramatic variations between NYC and upstate counties. This guide covers all verified counties with detailed tax information.

NYC (5 Boroughs)

~1.19%

Effective rate on market value, Class 1

  • • 4-class assessment system
  • • Class 1 houses assessed at 6% of market
  • • Class 1 rate 19.843% of that assessment
  • • Co-op and condo abatements

Upstate Counties

2.0% - 3.5%

Combined effective rate

  • • Market value assessments
  • • STAR exemption program
  • • Senior/veteran benefits
  • • Lower rates, rural character

New York Counties

Search Counties

CountyRatePopulationAnnual Tax on $400K Home*
19.843%

of assessed value

1,694,251$4,762
Kings County

Brooklyn

19.843%

of assessed value

2,736,074$4,762
19.843%

of assessed value

2,405,464$4,762
Bronx County

The Bronx

19.843%

of assessed value

1,472,654$4,762
Richmond County

Staten Island

19.843%

of assessed value

495,747$4,762
Nassau County

Upstate County

1.79%

of market value

1,395,774$7,160
Suffolk County

Upstate County

2.42%

of market value

1,525,920$9,680
Westchester County

Upstate County

1.62%

of market value

1,004,457$6,480
Rockland County

Upstate County

2.2%

of market value

338,329$8,800
Erie County

Upstate County

2.54%

of market value

954,236$10,160
Monroe County

Upstate County

3.82%

of market value

759,443$15,280
Onondaga County

Upstate County

1.85%

of market value

476,516$7,400
Orange County

Upstate County

1.85%

of market value

401,310$7,400
Albany County

Upstate County

1.95%

of market value

314,848$7,800
Saratoga County

Upstate County

1.75%

of market value

235,509$7,000

*Estimated tax on a $400,000 home. Borough figures apply the Class 1 rate to a 6% assessment; county figures apply the county rate to full market value. Exemptions are not included. County rates on this page are county-wide averages we hold, not verified effective rates. Published figures for New York counties vary widely by source and none here has been reconciled against a county tax roll, so treat a single county rate as indicative and check your own assessment notice.

NYC rates by class

Class 1 — houses, 1–3 families:19.843%
Class 2 — co-ops, condos, 4+ units:12.439%
Class 3 — utilities:11.108%
Class 4 — commercial:10.848%

Each is charged on the assessed value, not on market value. FY2026, NYC Department of Finance.

Upstate Tax Components

County:0.3% - 0.8%
School District:1.2% - 2.2%
Town/City:0.2% - 0.8%
Special Districts:0.1% - 0.3%
Total Typical:2.0% - 3.5%

💡 Tax Tip: Your property taxes are deductible on your federal return! File free with FreeTaxUSA and claim your property tax deduction.

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